Problem:
Describe the compensation that you receive in the form of benefits.
Which are "mandatory", and which are "voluntary"?
Of the voluntary benefits, which are taxable, tax exempt, or tax deferred?
Based on some of the following readings:
The following short chapter provides an excellent foundation in understanding the history of the development of federal law and tax policy governing employee benefits:
Employee Benefits Research Institute. (2005). Employee Benefits in the United States: An Introduction. Retrieved May 23, 2010 from:
https://www.ebri.com/pdf/publications/books/fundamentals/Fnd05.Prt01.Chp01.pdf
The next chapter provides an excellent overview of employee benefits. It is available in Trident online library:
Arthur, D. (1995). Chapter 8: Benefits. In Managing Human Resources in Small and Mid-Sized Companies. New York: AMACOM Books. (Note: Skim through the section on laws, up to p. 203, then read the rest).
Arthur, D. (1995). Chapter 6: Compensation. In Managing Human Resources in Small and Mid-Sized Companies. New York: AMACOM Books.
Currently E-Books are in EBSCO.
Access to healthcare benefits is one of the key issues in the U.S. This ERBI report provides an overview of the nature of access to healthcare and levels of coverage:
Employee Benefits Research Institute. (2007, March). EBRI research highlights: Employment-Based Health Benefits: Access and Coverage, 1988-2005. EBRI Issue Brief, No. 303. Read pages 4, 5, 8, 11, 14, and 16-21.